TMI Blog2021 (11) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... n when the test report is not available, the duty has to be finalized on the basis of available test reports. Observing that the bond has been cancelled and returned to the appellant, nothing further survives - Appeal allowed - decided in favor of appellant. - Customs Appeal No.42394 of 2013 - FINAL ORDER No. 42426/2021 - Dated:- 29-10-2021 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) Shri M.N. Bharathi, Advocate For the Appellant Ms. Sridevi Taritla, Additional Commissioner (Authorized Representative) For the Respondent ORDER The appellant is engaged in the manufacture of exports of knitted and woven garments. During the months of July and August 2008, they imported the authorized quantity of 100% cotton yarn dye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... race out the Test Report Nos.92 and 93 pertaining to the Shipping Bill No.20219/20.11.2008. In such de novo proceeding, the appellant relied upon Board s Circular No.79/2002-Cus. dated 28.11.2002, wherein the in para-3, it reads : where samples were drawn for test but test report is not available, declaration given by the exporters or earlier test report available, if any may be accepted by Customs. They requested the adjudicating authority to decide the finalization of the balance shipping bills / consignments on the basis of available 12 test reports. However, the original authority vide Order-in-Original No.7/2013 (P.A) dated 12.09.2013 admitted the appellant s claim of use of duty free imported fabrics in 12 shipping bills an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ping bill is not available, Custom House shall issue duplicate original triplicate of the shipping bill as per rules on the basis of records available with the exporter/Customs. 6. Further that in the present case, Export Obligation Discharge Certificate (EODC) has been issued and the bond has also been cancelled. The said documents are furnished along with the synopsis. The bond having been cancelled, there is no situation for raising any further duty demand. He prayed that appeal may be allowed. 7. Ld. A.R Ms. Sridevi Taritla appearing for the Revenue supported the findings in the impugned order. She further submitted that the appellant has been issued Export Obligation Discharge Certificate (EODC) and the bond furnished by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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